


OMPILATJON OF LAWS 



RELATING TO 



A( OOl NTS DUE Dl^X^EASEl) OFFICERS 
AND ENLISTED MEN OF THE ARMY: 
CLAIMS OF CONFEDERATE SOLDIERS 
FOR HORSES, SIDE ARMS, AND BAG- 
GAGE ALLEGED TO HAVE BEEN TAKEN 
FROM THEM BY FEDERAL TROOPS AT 
AND AFTER THE SI RRENDER AT APPO- 
MATTOX, IN VIOLATION OF THE 
TERMS OF THE SURRENDER; COTTON 
TAX; AND INDIAN DEPREDATIONS 
COMMITTED IN THE STATE OF TEXAS 



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WASHINGTON 

GOVERNMENT PKINTINO OFFICJ: 

1909 




Glass_S^Alo_ 
Book , U 5 7^ 



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in 2010 with funding from 
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'/o. 



COMPILATION OF LAWS 



RELATING TO 



ACCOUNTS DUE DECEASED OFFICERS 
AND ENLISTED MEN OF THE ARMY; 
CLAIMS OF CONFEDERATE SOLDIERS 
FOR HORSES, SIDE ARMS, AND BAG- 
GAGE ALLEGED TO HAVE BEEN TAKEN 
FROM THEM BY FEDERAL TROOPS AT 
AND AFTER THE SURRENDER AT APPO- 
MATTOX, IN VIOLATION OF THE 
TERMS OF THE SURRENDER; COTTON 
TAX; AND INDIAN DEPREDATIONS 
COMMITTED IN THE STATE OF TEXAS 




WASHINGTON 

GOVERNMENT TRINTING OFFICE 
1909 



.IAS] 






CONTENTS. 



Page. 

Accounts due deceased officers and enlisted men of the army 3 

Distribution of amounts due withoi t administration 3 

Confederate soldiers (laws to provide for the investigation of claims of artillery 
and cavalry officers and enlisted men of the confederate army for horses, side 
arms, and baggage alleged to have been taken from them by federal troops 
at and after the surrender at Appomattox, acting under orders, in violation 

of the terms of the surrender of the confederate armies) 3 

Cotton tax: 

Laws to provide for the collection of a tax on cotton 5 

Statement showing the sum of money realized to the Government under- 

the various acts 8 

Statement showing a list of the States in which taxes on cotton were col- 
lected, and the several amounts collected in each 8 

Texas, depredations committed by Indians, etc 9 

(2) 



D. OF 0. 

m 22^909 



ACCOUNTS DUE DECEASED OFFICERS AND EN- 
LISTED MEN OF THE ARMY. 

Amounts due deceased officers and enlisted men, army — 
laws to provide for the settlement of. 

[34 Stat. L., p. 750.] 

Extract from an act making appropriations for sundry civil expenses of the 
Government for the fiscal year ending June 30, 1907, and for other 
purposes. 

Hereafter, in the settlement of the accounts of deceased ^ Accounts due 

rr- Til £ j^i A 1 J.1 i. deceased olTicers 

omcers or enhsted men or the Army, where the amount and enlisted men. 
due the decedent's estate is less than five hundred dollars 
and no demand is presented by a dulj^ appointed legal 
representative of the estate, the accounting officers may 
allow the amount found due to the decedent's widow or 
legal heirs in the following order of precedence: Pirst, to j^^JJstributionto 
the widow; second, if decedent left no widow, or the 
widow be dead at time of settlement, then to the children 
or their issue, per stirpes; third, if no widow or descend- 
ants, then to the father and motlier in eqwal parts, pro- 
vided the father has not abandoned the support of his 
family, in which case to the mother alone; fourth, if either 
the father or mother be dead then to the one surviving; 
fifth, if there be no widow, child, father, or mother at the 
date of settlement, then to the brothers and sisters and 
children of deceased brothers and sisters, per stirpes: 
Provided, That this Act shall not be so construed as to pre- Proviso. 
vent payment from the amount due the decedent's estate 
of funeral expenses, provided a claim therefor is presented pe^^s^®""^' ®^" 
by the person or persons who actually paid the same before 
settlement by the accounting officers. 
Approved, June 30, 1906. 



CONFEDERATE SOLDIERS. 

Laws to provide for the investigation of claims of artillery 
and cavalry officers and enlisted men of the Confederate 
Army for horses, side arms, and baggage alleged to have 
been taken from, them by Federal troops at and after the 
surrender at Appomattox, acting under orders, in viola- 
tion of the terms of surrender of the Confederate armies. 

[32 Stat. L., p. 43.] 

An Act For the relief of parties for property taken from them by Property of 
military forces of the United States. ^f^f ^'*"'*'® ^°'" 

Be it enacted by the Senate and House of Representatives 
of the United States of America in Congress assembled, 
That the Quartermaster-General is directed, under such 
rules and regulations as may be approved by the Secre- 
tary of War, to investigate, or cause to be investigated, investigation 
the claims of artillery and cavalry officers and private sol- ° ^ ^"^' 

(3) 



diers of the Confederate army for horses, side arms, and 
baggage alleged to have been taken from them by Federal 
troops, at and after the surrender at Appomattox, acting 
under orders, in violation of the terms of surrender of the 
Confederate armies, and he shall, subject to the approval 

iiientofvouche^rs"of the Secretarj^ of War, issue his voucher to such persons 

as shall be shown b}^ such investigation to be entitled 

thereto, which voucher shall be paid out of am' money in 

the Uiuted States Treasury not otherwise a])propriated: 

Proviso. Provided, That the expenditures under this Act shall not 

di^Jrcs.'°^''^'°" exceed fifty thousand dollars. 
Proof required. Sec. 2. That uo claimant shall be entitled to or receive 
any voucher as herein provided unless he shall establish to 
the satisfaction of the Quartermaster-General that he, or 
the person through or from whom he asserts said claim, 
was paroled at the time of said surrender; that he had 
kept his parole in good faith; that he was the actual 
owaier of the horses, side arms, and baggage for which he 
claims compensation; that such property was taken from 
him by troops of the United States acting under orders 
and in violation of the terms of the surrender under which 
he was parokd. And if the soldier has died since his 
parole was received, the sum he may be entitled to shall 
Payment to be paid to his wife; if she be dead, then to his children; 

^^^' if he has no wife or child or children living, then to his 

parents, or either of them if one of them be dead; and no 

other shall be entitled to receive the same. If he has 

minor children, the same may be paid to their guardians. 

Approved, February 27, 1902. 



[32 Stat. L., p. 1048.] 

[Extract from an act making appropriations to supply deficiencies for 
the year ending June 30, 1903.] 

Confederate Payment to Confederate soldiers: For payment of 

soldiers' claims, (.j^jjyjg f^igj ^^^^^^,11 the Quartemiaster-General under act of 

February twenty-seventh, nineteen hundred and two, 

for horses, saddles, and bridles taken from confederate 

soldiers in violation of terms of surrender, fifty thousand 

Final date for dollars ; and all claims under said act shall be filed within 

flimg. Qj^g yenT from the first day of March, nineteen hundred 

and three, or be forever barred. 

Approved, March 3, 1903. 

[33 Stat. L., p. 401.] 

[Extract from an act making appropriations to supply deficiencies for 
the fiscal year ending June 30, 1904. j 

Confederate The sum of One hundred and twenty-five thousand 

soldiersclaims. , ,, • j i i i • "^ c p ^ ± 

dollars was appropriated to pay claims of confederate 
Timeextended. soldicrs filed with the Quartcrmaster-General. The time 
for filing these claims was extended for two j^ears from 
the date of the passage of this act. 
Approved, April 27, 1904. 



[33 Stat. L., p. 1225.] 

[Extract from an act making appropriations to supply deficiencies for 
the fiscal year ending June 30, 1905.] 

Claims for property taken from confederate officers and Property of con- 

1 T pj. 1 ^7l 2. £ ^ • /•! 1 "j-i federate soldiers. 

soldiers arter surrender : h or payment or claims liled with 
the Quartermaster-General i nder act of February twenty- 
seventh, nineteen hundred and two, and amendments 
thereto, for horses, saddles, and bridles taken from con- 
federate soldiers in violation of terms of surrender, one 
hundred thousand dollars. 
Approved, March 3, 1905. 



[34 Stat. L., p. 1381.] 

[Extract from an act making appropriations to supply deficiencies \n 
the appropriations for the fiscal year ending June 30, 1907.] 

Claims for property taken from confederate officers and fedeStf soldiers"' 
soldiers after surrender : For payment of claims filed with 
the Q 1 artermaster-General under act of February twenty- 
seventh, nineteen hundred and two, and amendments 
thereto, for horses, saddles, and bridles taken from con- 
federate soldiers in violation of terms of surrender, forty 
thousand dollars. 

Approved, March 4, 1907. 



Note. — The total amount appropriated by the various acts of Con- 
gress for the payment of claims under the provisions of the act of Feb- 
ruary 27, 1902, above referred to, is $365,000. There has been author- 
ized expended from these appropriations for the payment of claims, 
which have been investigated and approved, the sum of $319,519.45. 
There are six claims, which have been approved for payment, now 
remaining unpaid in whole or in part, amounting to $619. The reason 
for nonpayment of these claims is due to inability to locate some of 
the claimants, and in other cases the claimants have died and no 
application has been received from their legitimate heirs for the pay- 
ment due. 

The amount actually disbursed, and in process of disbursement for 
payment of claims recently approved and authorized paid, to date 
January 4, 1909, is $318,900.45. 



COTTON TAX. 



Laws to provide for the collection of a tax on cotton. 

[12 Stat. L., p. 465.] 

[Extract from an act to provide internal revenue to su]5port the Gov- 
ernment and to pay interest on the public debt.] 

On and after the first day of October, eighteen hundred the "ist^day^of 
and sixty-two, there shall be levied, collected, and paid, a October, i862 a 
tax of one-half of one cent per pound on all cotton held or oT i ° cenr' per 
owned by any person or persons, corporation, or asso-P^J?^^^ coUec'ted! 
elation of persons ; and such tax shall be a lien thereon in and paid oa aii 
the possession of any person whomsoever. And fur- owned by any 
ther, if any person or persons, corporations, or associa- P^^^son, etc. 



tion of persons, shall remove, carrj'-, or transport the same 
from the place of its production before said tax shall have 
been paid, such person or persons, corporation, or asso- 
ciation of persons, shall forfeit and pay to the United 
States double the amount of such tax, to be recovered in 
any court having jurisdiction thereof: Provided, liov:ever, 
That the Commissioner of Internal Revenue is hereby 
authorized to make such rules and regulations as he may 
deem proper for the payment of said tax at places difler- 
ent from that of the production of said cotton: And pro- 
Cotton owned vided, further, That all cotton owned antl held by any 
nianiifactiinT'"of manufacturer of cotton fabrics on the first day [of] Octo- 
etc'°"to be'^'^ex-ber, eighteen hundred and sixty-two, and prior thereto, 
empt from the shall be exempt from the tax hereby imposed. 
Approved, July 1, 1862. 



[13 Stat. L., p. 15.] 

[Extract from an act to increase the internal revenue, and for other 

purposes.] 

toD*"'^ °° ^°'' S^^- 4- And he it further enacted. That from and after 
Penalty for re- the passage of this act, in lieu of the duties provided in 
wi't,h'"1ntpnt '""o the act referred to in the first section of this act, there 
^^^ouon'^'s'okrb^y ^^^^^^ ^'^ levied, collected, and paid upon all cotton pro- 
Government, duced or sold and removed for consumption, and upon 
which no duty has been levied, paid, or collected, a diity 
of tv/o cents per pound; and such duty shall be and remain 
a lien thereon until the said duty shall have been paid, in 
the possession of any person whomsoever. And further, 
if any person or persons, corporation or association of 
persons remove, carry, or transport the same or procure 
any other party or parties to remove, carry, or transport 
the same from the place of its produ( tion, with the intent 
to evade the duty thereon, or to defraud the Government, 
before said duty shall have been paid, such person or per- 
sons, corporation, or association of persons shall forfeit 
and pay to the United States double the amount of said 
duty, to be recovered in any court of competent juris- 
couon°soid by diction: Provided, That all cotton sold by or on account 
to br^ree^"nd'ex- ^^ ^^® Government of the United States shall be free and 
empt from duty, exempt from duty at the time of and after the sale thereof, 
and the same shall be marked free, and the purchaser 
furnished with such a bill of sale as shall clearly and accu- 
rately describe the same, which shall l;e deemed and 
taken to be a permit authorizing the sale or removal 
thereof. 
m?rke^ on the ^^^- ^- ^^^ ^^ it further enacted. That every collector to 
bales. whom any duty upon cotton shall be paid sliall mark the 

movii™ ^^ '^^' bales, or rather [other] packages, upon which the duty 
orfand coiie^ctorr ^^^^^^ have been paid, in such manner as may clearly indi- 
etc. ' cate the payment thereof, and shall give to the owner, or 

other person having charge of such cotton, a permit for 
the removal of the same, stating therein the amount and 



payment of the duty, the time and place of payment, the 
weight and marks upon the bales and packages, so that 
the same may be h\\\j identified. Whenever any cotton, 
the product of the United States, shall arrive at any port 
of the United States from any State in insurrection against 
the Government, the assessor or assistant assessor, under 
the act referred to in the first section of this act, shall 
immediatelj^ assess the taxes due thereon, and shall, 
without delay, return the same to tlie collector or deputy 
collector of said tlistrict, and the said collector or deputy 
collector shall demand of the ow ner or other person having 
charge of such cotton, the tax imposed by this act, and 
assessed thereon, unless evidence of previous payment of 
said tax shall be produced, under such regulations as the 
Commissioner of Internal Revenue, by tlie direction of 
the Secretary of the Treasury, shall from time to time 
prescribe; and in case ti e tax so assessed shall not be paid 
to such collector within thirty days after demand, the 
collector or deputy collector as aforesaid, shall institute 
proceedings for the recovery of the tax, which shall be a 
lien upon said cotton from the time when said assessment 
shall be made. 

Sec. 6. And he it further enacted, That, from and after 
the date on which this act takes effect, in computing the 
allowance or drawback upon articles manufactured ex- 
clusively of cotton when exported, there shall be allovv'ed, 
in addition to the three per centum duty which shall liave 
been paid on such articles, a drawback of two cents per 
pound upon such articles in all cases where the dut}" im- 
posed by this act upon the cotton used in the manufac- 
ture thereof shall be satisfactorily shown to have been 
previously paid, the amount of said drawback to be as- 
certained in such manner as may be prescribed by the 
Commissioner of Internal Revenue, under the direction 
of the Secretary of the Treasur}^ 

Approved, March 7, 1864. 



Drawback. 



[14 Stat. L., p. 471.] 

[Extract from an act to amend existing laws relating to internal reve- 
nue, and for other purposes.] 

Be it enacted hy the Senate and House of Representatives re?^poSLd^ ^mlr 
of the United States of America in Congress assembled, sert. i, iso?, on 
That all acts in relation to the assessment, return, col- in \he^'^united 
lection, and payment of the income tax, special tax, and^^^^®^- 
other annual taxes now by law required to be performed 
in the month of May, shall hereafter be performed on the 
corresponding days in the mouth of March in each year; 
all acts required to be- performed in the month of June, 
in relation to the collection, return, and payment of said 
taxes, shall hereafter be performed on the corresponding 
days of the month of April of each year: Provided, That 



8 

on and after the first day of September, eighteen hundred 
and sixty-seven, a tax of two and one-half cents per 
pound only shall be levied, collected, and paid on any 
cotton produced within the United States. 
Approved, March 2, 1867. 



[15 Stat. L., p. 34.] 
AN ACT To provide for the exemption of cotton from internal tax. 



All 



grown ^ in* * uie ^^ '^^ enacted hy the Senate and House of Representatives 
United States o/" the United States of America in Congress assembled, 
i&ir'shalrbe^ex-'Aliat all cotton grown in the United States after the year 
ternai tax'^etc "^ eighteen hundred and sixty-seven shall be exempt from 
internal tax; and cotton imported from foreign coun- 
tries on and after November first, eighteen hundred and 
sixty-eight, shall be exempt from duty. 
Approved, February 3, 1868. 

Note. — The cotton tax levied by the foregoing acts of Congress was 
entirely under the control of the Commissioner of Internal Revenue. 



Statement showing the sum of money realized to the Government under the various acts. 

1863 $351,311.48 

1864 1,268,412.56 

1865 1, 772, 983. 48 

1866 18,409,654.90 

1867 23, 769, 078. 80 

1868 22,500,947.77 



Total 68, 072, 388. 99 

The tax in all cases being imposed on the cotton, and required to be 
paid by the producer, owner, or holder, as the case might be, and being 
a lien on the cotton from the day of assessment until the same was paid, 
the collection of these taxes was often and largely made in States other 
than those in which the cotton was grown. Keturns of collections 
from cotton were made from no less than twenty-six States, many of 
them States which produced no cotton, though the returns show that 
most of the tax was collected in the cotton-producing States. 

The following is a list of the States in which taxes on cotton were 
collected, and the several amounts collected in each, to wit: 

In Alabama $10,388,072.10 

In Arkansas 2, 555, 638. 43 



In California 430.04 

In Connecticut 193.64 

In Florida 918, 944. 98 

In Georgia 11, 897, 094. 98 

In Illinois 379,144.42 

In Indiana 92,727.22 

In Kansas 286.15 

In Kentucky 553,327.45 

In Louisiana 10, 098, 501. 00 

In Maryland 51,349.52 

In Massachusetts 66, 679. 30 



In Mississippi $8, 742, 995. 93 

In Missouri 592,098.36 

In New Jersey 3,656.42 

In New York. 867, 942. 68 

In North Carolina 1, 959, 704. 87 

In Ohio 447, 127. 12 

In Pennsylvania 78, 535. 06 

In Rhode Island 2,424.73 

In South Carolina 4, 172, 420. 16 

In Tennessee 7, 873, 460. 71 

In Texas 5, 502, 401. 24 

In Utah 1,375.34 

In Virginia 825, 856. 87 



Of the 26 States enumerated above, and in which portions of the 
cotton tax were collected, 15 are not known as cotton-growing States, 
and none of the cotton on which taxes were collected was produced 
in those States, if we except, perhaps, two or three States, which, 
during the war, might have grown a very small quantity of an infe- 
rior article, as, for instance, the States of Illinois, Missouri, and Ken- 
tucky. The taxes collected in those States were on cotton which 
had been brought into the same from the insurrectionary States 
before any tax had been collected on it, and were assessed on the 
cotton in the hands of the owner, purchaser, or holder, according to 
the terms of the statute. 

NoTE.^ — An impression is abroad that the Supreme Court of the United States has 
pronounced an opinion on the constitutionality of the cotton tax. This is a mistake. 
There was a case before the court, argued in an early year after the war, in which the 
constitutionality of the cotton tax was raised. There were but 8 judges on the bench. 
They were equally divided on the question, and therefore no decision was made. 



TEXAS, DEPREDATIONS COMMITTED BY mDIANS ON 
THE FEONTIER OF, TO BE INVESTIGATED. 

i[17 Stat. L., p. 395.] 

JOINT RESOLUTION Appointing commissioners to inquire into 
depredations on the frontiers of the State of Texas. 

Whereas there are complaints of many" depredations Preamble. 
havmg been committed for several years past i^pon the 
frontiers of the State of Texas, by bands of Indians and 
Mexicans who crossed the Rio Grande river into the 
State of Texas, murdering the inhabitants or carrying 
them into captivity, and destroying or carrying away the 
property of the citizens of said State; as also that bands 
of Indians have committed and continue to commit hke 
depredations on the property, lives, and liberty of the 
citizens along the northern and northwestern frontiers 
of said State: Therefore, 

Resolved hy the Senate and House of Representatives 
of the United States of America in Congress assembled, 
That the President of the United States be, and he is Commissioners 
hereby, authorized and empowered to appoint three per- to inqu?re°"into 
sons to act as commissioners to inquire into the extent ^^^j^P^f^^^g^y^j"^ 
and character of said depredations, by whom committed, dians, &c., upon 
their residence, or country inhabited by them, the persons Texas;* ^^^^ °^ 
murdered or carried into captivity, the character and 
value of the property destroyed or carried away, from 
what portions of said State, and to whom the same 
belonged. 

Sec. 2. That it shall be the duty of said commissioners, the^ro^'tiere'^and 
or a majority of them, as soon as practicable, to proceed after notice 'take 
to the frontiers of said State and take the testimony, '-^^*™°°>'- 
under oath, of such witnesses as may appear before them, 
after having given notice for ten days previous, by pub- 
lication in the nearest newspaper, of the time and place 



' 10 ' 

of their meeting, of all such depredations, when, where^ 
by, and upon whom committed, and shall make up and 
transmit to the President full reports of their said in- 
vestigations. 
««^^°IS?lv™l Sec. 3. That said commissioners shall be entitled to and 
receive as compensation lor their services the sum of ten 
dollars per day each, and their travelling expenses to 
each, for and during the time they shall be engaged in 
said service; and the sum of six thousand dollars, or so 
8eM87!jrc^i.°2o. much tlicrcof as may be necessary, be, and the same is 
Post, p. 40G. hereby, appropriated, to pay the expenses of said investi- 
gation and said commissioners. 
Approved, May 7, 1872. 

Note. — This commission was known as the "Robb Commission," 
or the Texas Frontier Commission. (Report of Library of the State 
Department, 1872, 63 pages. See House Document No. 257, Forty- 
third Congress, first session.) 



[33 Stat. L., p. 1224.] 

[Extract from an act making appropriations to supply deficiencies in 
the appropriations for the fiscal year ending June 30, 1905, and for 
other purposes.] 

Texas.^ State OF Texas: The Secretary of War is hereby 

servilel 'of voiun^ dire/ ted to inquire, and report to Congress for its consid- 

teers, etc. eration. whatsumor sumsof money were actually expended 

by the State of Texas during the period of time between 

T ebruary twenty-eighth, eighteen hundred and fift3'^-five, 

and June twenty-first, eighteen hundred and sixty, in 

payment of State volunteers or rangers called into service 

by authority of the governor of Texas, in defense of the 

frontier of that State against Mexican marauders and 

Indian depredations, for which reimbursement has not 

been made out of the Treasury of the United States. 

Approved, March 3, 1905. 

Note. — In compliance with this provision of law the Secretary of 
War made an investigation with regard to the subject of the legislation 
in question. The investigation was made by the Military Secretary 
of the Army, by direction of the Secretary of War. 
g_ The Military Secretary reported as follows: 

***** 
"it appears from the foregoing state appropriations and statements of 
accounts that the total amount expended by Texas between February 
28, 1855, and June 21, 1860, on account of the volunteers and rangers 
in question was $375,418.94. If the payments on accounts of these 
state troops made after June 21, 1860, from appropriations made before 
that date are included, the amount will be increased to $396,814.89. 
No evidence has been found showing that the State of Texas was reim.- 
bur.scd out of the Treasury of the United States for any of the expendi- 
tures included in that amount." 

Respectfully submitted. 

F. C. AiNSWORTH, 

The Military Secretary. 
War Department, 

The Military Secretary's Office, 

January 21, 1906. 



11 

[34 Stat. L., p. 645.] 

[Extract from an act makin^ appropriations to supply deficiencies 
in the appropriations for the fiscal year ending June 30, 1906.] 

Payment to Texas: To reimburse to the State of R^i^mburse- 
Texas, in full settlement of all claims of any nature what- ment. 
ever on account of moneys actually expended by that 
State during the period of time between February twenty- 
eighth, eighteen hundred and fifty-five, and June 
twenty-first, eighteen hundred and sixty, in payment of 
state volunteers or rangers called into service by author- 
ity of the governor of Texas, in defense of the frontier of 
that State against Mexican marauders and Indian depre- 
dations, for which reimbursement has not been made out 
of the Treasury of the United States, as ascertained under 
the act of Congress approved March third, nineteen hun- 
dred and five, and certified in Senate Document Num- 
bered One hundred and sixty-nine of this session, three 
hundred and seventy-five thousand four hundred and 
eighteen dollars and ninety-four cents. 

Approved, June 30, 1906. 

O 






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